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Full text of "Reports of the Joint Committee on Internal Revenue Taxation, Sixty-ninth Congress : pursuant to section 1203 (b) (6), Revenue Act of 1926"

PEHSONAL FILE 

REPORTS fill 

OF THE ; ■ 

JOINT COMMITTEE ON INTERNAL 
REVENUE TAXATION 

SIXTY-NINTH CONGRESS 

PURSUANT TO 
SECTION 1203 (b) (6), REVENUE ACT OF 1926 



DIVISION OF INVESTIGATION 

VOL. 1— PART 4 

CHART OF STATE AND LOCAL TAXATION 



Printed for the use of the Members of the Committee 



Note. — These reports have been submitted to the Chairman 

and ordered printed by him, but have not yet been 

approved by the full Committee 




UNITED STATES 

GOVERNMENT PRINTING OFFICE 

WASHINGTON 

1927 



JOINT COMMITTE ON INTERNAL REVENUE TAXATION 

MEMBERS 

SENATE HOUSE OF EEPRESENTATIVES 

REED SMOOT, Utah. WILLIAM R. GREEN, Iowa, Chairman. 

JAMES E. WATSON, Indiana. WILLIS C. HAWLEY, Oregon, Vice Chairman. 

DAVID A. REED, Pennsylvania. ALLEN T. TREAD WAY, Massachusetts 

F. M. SIMMONS, North Carolina. JOHN N. GARNER, Texas. 

ANDRIEUS A. JONES, New Mexico. JAMES W. COLLIER, Mississipiri. 



CHART OF STATE AND LOCAL TAXATION! 



Congress of the United States, 
Joint Committee on Internal Revenue Taxation, 

Washington, August 26, 1926. 
Hon. William R. Green, 

Ohairman Joint Committee on Internal Revenue Taxation, 

Washington, D. C. 

Subject: Transmittal of chart showing State and local taxes. 

My Dear Judge Green: There is submitted herewith a chart 
showing State and local taxes imposed in 48 States and the District of 
Columbia, up to 1924. There have been changes in the various 
State revenue laws, and the information is not submitted as abso- 
lutely accurate, but as showing in outline the State and local taxes 
imposed. 

A brief comparison is given below of the expenditures of the 
governments of the 48 States with the expenditures of the Federal 
Government for the years 1923, 1924, and 1925, the years for which 
the information is available; a similar comparison of interest paid by 
the governments of the States and the Federal Government for the 
same years; and the per capita increase in State and local taxation 
1915 to 1924: 

Com-parison of expenditures, State governments and Federal Government, 192S, 

1924, and 1925 



1923 



1924 



1925 



Per cent increase or decrease 



State governments 

Federal Government, 



1,310,333,000 
3, 472, 969, 000 



1, 513, 628, 000 
3,315,237,000 



1, 614, 562, 000 
3, 326, 033, 000 



15.5 per cent increase 1923 to 

1924; 6.7 per cent, 1924 to 

1925. 
Decrease, 4.5 per cent 1923 to 

1924; increase, 0.3 per cent 

1924 to 1925. 



Comparison of interest paid, State governments and Federal Government, 1923, 

192 J^, and 1925 



1923 



Per cent increase or decrease 



State governments 

Federal Government.., 



50, 446, 000 
1,056,169,000 



55, 848, 000 
940, 844, 000 



67, 662, 000 
881,994,000 



10.7 increase 1923 to 1924; 21.2 per 

cent 1924 to 1925. 
Decrease 10.9 per cent 1923 to 1924; 

decrease 6.3 per cent 1924 to 1925. 



79 



80 REPORTS JOINT COMMITTEE ON INTEBNAL. REVENUE TAXATION 

Per capita tax, States and cities over 30,000 

1915 $34.66 

1917 37. 11 

1919 41. 69 

1922 64. 28 

1924 7a 73 

The figures in these charts are taken from statistics of the Depart- 
ment of Commerce. 

State expenditm'es increased from 1923 to 1924, 15.5 per cent; from 
1924 to 1925, 6.7 per cent. 

Federal expenditures decreased from 1923 to 1924, 4.5 per cent; 
and from 1924 to 1925, increased only 0.3 per cent. 

The biggest diffei'ence is shown in interest paid by the States and 
that paid by the Federal Government. The interest paid by the 
States increased 10.7 per cent from 1923 to 1924; and 21.2 per cent 
from 1924 to 1925. 

The interest paid by the Federal Government, according to these 
figures, decreased from 1923 to 1924, 10.9 per cent, more than the 
States' increase; and from 1924 to 1925, 6.3 per cent. 

The figures in the table showing per capita tax represent only the 
taxes imposed by the State governments and cities over 30,000 in 
population and do not include taxes imposed by counties and other 
incorporated places. Cities over 30,000 represent 35 per cent of total 
city population. 

These comparisons strikingly portray the rapid increase in the tax 
burden from State and local taxation as against the downward trend 
in Federal taxation. 

The subject of what fields of taxation the Federal Government 
should occupy and what fields the State governments, is one needing 
study, in order to attain the most equitable adjustment of taxes 
generally. 

Very truly yours, 

Bryant C. Brown, 
Tem'porary Secretary Joint Committee on 

Internal Revenue Taxation. 



KEPOETS JOINT COMMITTEE ON INTERNAL REVENUE TAXATION 81 



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